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The applicant asks whether an amount to be refunded in their Personal Income Tax (IRPF) self-assessment is considered a recognised credit for the purpose of offsetting other debts. The Directorate General for Taxes (DGT) responds that a credit is only deemed recognised once the agreement acknowledging the refund has been issued.
Cuestión planteada ¿A efectos de la compensación tributaria se debe entender dicho crédito como reconocido?
Para que un crédito pueda extinguir deudas por compensación, debe estar reconocido por acto administrativo. En el caso de devoluciones derivadas de autoliquidaciones, el crédito solo se considera reconocido cuando se produce el acuerdo que reconoce la devolución solicitada, conforme a los artículos 124 y 127 de la LGT.
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